Reverend Moon, who had been coordinating missionary
activities in America since arriving there in 1972, deposited funds for this
work in the Chase Manhattan Bank. It is customary in America for religious
organizations to deposit funds in the name of one representative. The IRS,
operating at the bequest of those opposing the Unification Church (including
Senator Robert Dole), regarded this fund not as the property of the church but
as being owned by Reverend Moon personally. Hence, a sum of 112,000 dollars,
the amount of interest which had accrued to the account over the three years
from 1973 to 1975 and which had not been reported, was also regarded as
Reverend Moon's personal income. The IRS sought Reverend Moon's indictment on
charges of tax evasion and on October 15, 1981, the New York District
Attorney's Office formally charged Reverend Moon.

On October 22, 1981, Reverend Moon personally appeared at the District Court in
Manhattan, New York, and testified that the fund should be exempted from the
imposition of tax because it was used for religious and missionary activities,
and, consequently, that he was innocent of all the charges against him.
However, on May 18, 1982, the jury of the New York District Court convicted him
on all charges, and, based on this verdict, on July 16 of the same year,
Reverend Moon was sentenced to eighteen months imprisonment and a 25,000
dollars fine.

The verdict caused an uproar. On December 3, 1982, forty religious and civil
groups filed amicus briefs protesting the conviction of Reverend Moon. However,
on September 13, 1983, the verdict of the District Court was upheld in the
Federal Court of Appeals, and on May 14 of the following year, the Supreme Court
of the United States declined to consider an appeal.
Reverend Moon's attitude in confronting the situation is clearly expressed in
the following words: